CGA加拿大注册会计师How can the issue be resolved?

来源: 高顿网校 2014-07-01
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  CGA-Canada believes that a number of steps must be taken to render CPAB transparent, inclusive, and independent. Legislative oversight would also ensure its activities are fully scrutinized. Issues to be addressed in this process include:
 
  1.Adopting an open-meeting policy. Open meetings will ensure the actions of CPAB are subject to the scrutiny of investors. CGA-Canada recognizes that some issues will need to be discussed in camera – as is the case for other governing organizations.
 
  2.In Canada, the three accounting designations – CGA, CMA and CA – have the legislated authority to prepare audited financial statements.1 CPAB must recognize that fact and ensure each body participates equally in CPAB decision-making. Alternatively, CGA-Canada would support any action taken by CPAB to remove the accounting profession as a whole from its governance activities.
 
  3.Expanding CPAB’s source of funding. Sources of funding can be perceived as an impediment to an organization’s independence; in addition, adequate funding is required for an organization to fulfill its mandate. At this time, CPAB is solely funded by audit firms and CGA-Canada believes all groups that would benefit from high-quality, reliable financial information should fund the oversight process. This includes provincial and federal governments, listed entities,and participating audit firms.
 
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